Internal Revenue Bulletin: 2011-7
February 14, 2011
This notice provides temporary relief by allowing certain tax return preparers who have made a good faith effort to obtain a PTIN to prepare tax returns for compensation even though they have not received a PTIN.
This announcement contains corrections to Rev. Proc. 2011-11, 2011-4 I.R.B. 329, published January 24, 2011, clarifying that the guidance is for calendar year 2011.
This document contains corrections to final regulations (T.D. 9505, 2010-48 I.R.B. 755) providing guidance relating to certain provisions of the Code that apply to hybrid defined benefit pension plans.
This document contains a correction to proposed regulations (REG-132554-08, 2010-48 I.R.B. 783) providing guidance relating to certain provisions of the Code that apply to hybrid defined benefit pension plans.
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